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Kyrgyzstan vs Costa Rica
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇰🇬 Kyrgyzstan
vs
🇨🇷 Costa Rica
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
10%
10% flat; political stability improved
No change
0–25%
25% top; fiscal consolidation achieved
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
12%
12% EAEU harmonized
No change
13%
13% IVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
10%
10% CIT; economic diversification from gold
No change
30%
30%; Pillar Two for MNCs; tech sector growing
No change

Capital Gains Tax

Capital Gains Tax
10%
10% flat
No change
15%
15% maintained
No change

Social Security & Payroll

Social Security / Payroll
~27.25%
SFSS; pension adequacy reform
No change
~41.17%
High contributions; reform proposals for sustainability
No change
State, Regional & Local Taxes

🇰🇬 KyrgyzstanOblast & Municipal Taxes

Kyrgyzstan's 9 regions (oblastylar) and cities of Bishkek/Osh have limited independent taxing powers. Kyrgyzstan is a landlocked, mountainous country dependent on gold mining (Kumtor mine), remittances from Russia, and transit trade. The country experienced political instability (three revolutions since 2005). A unified tax code simplified the system. The patent tax system allows small informal traders to pay lump-sum taxes. EAEU membership since 2015 affects customs and VAT harmonization with Russia, Kazakhstan, Belarus, and Armenia.

🇨🇷 Costa RicaMunicipal Taxes

Costa Rica's 84 cantons (municipalities) levy the impuesto sobre bienes inmuebles (property tax at 0.25% of assessed value), business licences (patente municipal), and construction permits. The Municipalidad de San José and other urban cantons have highest rates. National taxes are administered by the Ministry of Finance (Hacienda). Costa Rica underwent significant fiscal reform in 2018–19 to address a fiscal deficit, converting the sales tax to a comprehensive VAT and modifying income tax.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Kyrgyzstan vs Costa Rica: Key Tax Differences (2026)

💰 Income Tax: 🇨🇷 Costa Rica has a higher top income tax rate (10% vs 0–25%). 🇰🇬 Kyrgyzstan is more favourable for high earners.

🛒 VAT/Sales Tax: Costa Rica has a higher consumption tax (12% vs 13%).

🏢 Corporate Tax: 🇰🇬 Kyrgyzstan offers a lower corporate rate (10% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇰🇬 Kyrgyzstan taxes investment gains at a lower rate (10% vs 15%), benefiting investors.

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